Insights
Articles and the monthly briefs from Land & Tax Strategies. Written for owners and for the attorneys and CPAs who work with them; general information, cited to the code and the cases, and never advice for a specific award.
Newsletters
Eminent Domain newsletter · Two-minute read
The Condemnation Tax Brief: a two-minute monthly read for the attorneys and CPAs on a taking, from Steve Medendorp, with the depth one click away.
Real Estate newsletter · Two-minute read
Where the Money Goes After the Closing: a two-minute monthly read for owners of investment property and their advisors, with the depth one click away.
Latest articles
The Section 1033 election defers gain on condemned real property, not § 1245 recapture. Seven steps to reserve the tax that is owed and defer the rest.
October 5, 2026 5 min read
Section 1245 recapture on equipment, fencing and irrigation is ordinary income the year the award arrives; § 1033 does not defer it. Calculate it first.
October 5, 2026 5 min read
Unrecaptured Section 1250 gain and § 1245 recapture: two calculations, two rates, only one that a § 1033 election defers. Run both before the award closes.
October 5, 2026 6 min read
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We are not your lawyer and we do not negotiate awards. We work the tax side, with your attorney and your CPA. If you do not need us, we will tell you.
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